美国注册会计师

美国注册会计师对第三者民事责任的规定及其借鉴

Study on the Legal Liability to the Third Party Caused by CPA of American and Some Suggestions

美国注册会计师行业同业复核制度改革述评美国注册会计师行业面临的困境及对我国的启示

The dilemma of industry of the CPA in the United States and its apocalypses to the industry of Chinese CPA

这样，美国注册会计师协会（AICPA）的权力被大大削弱了。

In this way , the power of AICPA has been slackened greatly .

舒尔曼表示：在我父亲过世后，我向母亲解释，‘一句话，不要回复电子邮件。’舒尔曼是美国注册会计师协会（AmericanInstituteofCertifiedPublicAccountants）老年规划工作组的成员。

' When my dad died , I explained to my mom , ' Don 't respond to emails , period , ' ' says Mr. Schulman , a member of the American Institute of Certified Public Accountants elder-planning task force .

在财务准则委员会诞生之前，美国注册会计师协会（AICPA）的会计原则委员会（APB）实现定义会计原则的功能。

Before the creation of the FASB , the Accounting Principles Board of the American Institute of the Certified Public Accountants fulfilled the function of formulating accounting principles .

析美国注册会计师法律责任体系的新变化

Analysis about the Change of CPAs ' Liability System in USA

政府监管与行业自律相结合的监管模式&由美国注册会计师行业监管模式引发的思考

A Regulatory Model of Combining Government Regulation with Enterprises ' Self-discipline

美国注册会计师监管制度改革与借鉴

On Supervision System Reform of American RA and Experience From It

《萨班斯&奥克斯利法案》对美国注册会计师行业的影响

The Influence of Sarbanes-Oxley Act on American Registered Accountants

美国注册会计师质量控制机制

The Quality Control Mechanism of American Certified Public Accountant

美国注册会计师协会研究所最近最近针对学生贷款借款人进行了调查。

The American Institute of CPAs recently took a survey of student loan borrowers ,

美国注册会计师审计收费研究

Research on audit fees in the USA

美国注册会计师协会

American Institute of CPAs

本文结合法案条款，从行业监管体制、独立性、违规成本等几个方面阐述美国注册会计师行业受到的影响。

This article analyzes its influence on the industry of registered accountants from the law , regulation system , independence and the cost of breaking the rule .

安然事件引发了美国注册会计师行业监管的重大变革，美国政府通过新的立法加强了对注册会计师行业的政府监管力度。

The Enron 's bankrupcy brings out a great reform of the CPA profession regulation , the American government strengthens its governmental regulation role by establishing new laws .

在中国，与美国注册会计师协会相同的负责管理注册会计师的机构是中国注册会计师协会。

In China , the institute same as CICPA , which is responsible for administrating CPAs , is the Chinese Institute of Certified Public Accountants ( CICPA ) .

美国注册会计师协会最近进行了一项关于学生贷款者的调查，调查发现他们所欠的钱使他们推迟购买汽车和房屋，更有甚者，推迟结婚。

The American Institute of CPAs recently took a survey of student loan borrowers , and found the money they owe has made some of them postpone buying cars or houses , in some cases even delay getting married .

外在原因包括审计聘任机制的制度缺陷、公司治理机制的失衡、会计准则制定方式的缺陷以及美国注册会计师行业监管模式的弊端等。

The extrinsic reasons include defects in the present system of auditing engagement , unbalance in governance mechanism of listed companies , defects in the way of drafting accounting standards and drawbacks of the supervision model of American CPA practice , etc.

我是狂人，明知不可为而为之，像是拿了CMA美国注册管理会计师牌又不想做会计，不在国内混却要回加拿大受罪，现在工作没着落就考试。

I am a firm believer that if I spend the time and efforts to do something , I want the best . I think the American CMA and CPA designations are the best in the world .

基于社会利益与成本的权衡以及AICPA长期不懈的努力，近年来美国在注册会计师法律责任体系方面逐渐开始松动，注册会计师的法律责任得以减轻、限制。

Based on the trade-off of social benefit V. cost and through AICPA 's lengthy lobby , the USA has become loosen in CPA 's legislation system in recent years , and the liability of CPAs has been restrained .

美国的注册会计师考试覆盖四个方面：审计，会计理论，公司法和会计实务。

The CPA examination covers four major topic areas : auditing , accounting theory , business law and accounting practice .

然而，无论是证券市场尚处于弱式有效阶段的我国还是已处于半强式阶段的美国，注册会计师虚假陈述都是无法避免及无法根除的。

However , both in the weak efficiency stock market of China or the semi-strong stage of the United States , CPA false statements can not be avoided , or eradicated .

另一方面，美国的注册会计师的相关法律责任体系，特别是民事赔偿责任法律制度，经过一百多年实践中的不断完善，已较为健全。

On the other hand , the CPA of relevant legal responsibility system , especially the civil liability for compensation law system , after more than 100 years in the practice of the constantly improve , has more sound .

由于安然事件的影响，安达信会计师事务所宣告解体，这些重大事件给美国和世界注册会计师行业带来了巨大的冲击。

Owing to the Enron event , the Andersen CPA firm collapsed , such events had crucial influences on American and world CPA industry .

三年后，出生于加拿大新斯科舍省的克里斯汀•罗斯成为美国第一位女性注册会计师。

Three years later , Christine Ross , who was born in Nova Scotia , became the first certified female accountant in the United States .

在美国，这种资格考试由美国注册会计师协会负责和实施。

In the United States , the certification examinations are prepared and administered by the American Institute of Certified Public Accountants .

美国是世界上最早建立审计委员会制度的国家，并有美国注册会计师协会、内部审计师协会、国家证券商协会、反对虚假财务报告委员会、法律协会等一系列组织研究审计委员会职责和功能。

America is a country that first established the audit committee system , it has the duty and function of America registered certified accountant association , internal auditor association , national negotiable securities association , against false financial statement committee , legal association , etc.